Section 206C(1H)

This query is : Resolved 

28 October 2020 Kindly advise whether TCS under section 206C(1H) is applicable on receipt of sales consideration for the sales made before 30th September?

28 October 2020 Dear Sir,
It is on receipt of consideration during the year exceeds 50 lakh rupees even for which sales made before 30.09.2020.

31 October 2021 No need for any adjustments or refund of TDS in such a case.




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